This paper describes the fabrication and characterization of dual-polysilicon gated surface channel 0.1$mu extrm{m}$ CMOSFETs using BF2 and arsenic as channel dopants. We have used and LDD structure and 40${AA}$ gate oxide as an insulator. To suppress short channel effects down to 0.1$mu extrm{m}$ channel length, shallow source/drain extensions implemented by low energy implantation and SSR(Super Steep Retrograde) channel structure were used. The threshold voltages of fabricated CMOSFETs are 0.6V. The maximum transconductance of nMOSFET is 315${mu}$S/$mu extrm{m}$, and that of pMOSFET is 156 ${mu}$S/$mu extrm{m}$. The drain saturation current of 418 ${mu}$A/$mu extrm{m}$, 187${mu}$A/$mu extrm{m}$ are obtained. Subthreshold swing is 85mV/dec and 88mV/dec, respectively. DIBL(Drain Induced Barrier Lowering) is below 100mV. In the device with 2000${AA}$ thick gate polysilicon, depletion in polysilicon near the gate oxide results in an increase of equivalent gate oxide thickness and degradation of device characteristics. The gate delay time is measured to be 336psec at operation voltage of 2V.